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Develops advanced understanding of the application of management accounting to complex problems. Explores issues in strategic management, costing systems, control systems and performance management. Builds communication, critical thinking and managerial skills.
ACCT332 aims to provide students with an advanced understanding of the application of management accounting to complex problems; and issues in strategic management, costing systems, control systems and performance management. It also aims to build students’ communication, critical thinking and managerial skills. The case study method is utilised to develop students understanding of management accounting and their generic skills. The topics covered in ACCT332 includes: Strategy; Organisational structure and transfer pricing; Planning and management control; Performance measurement and compensation; Value chain issues for suppliers, customers and competitors; Advanced costing issues; and The role and destiny of the management accountant.
At a minimum, graduates are expected to be able to:1. Explain the role and purpose of management accounting2. Demonstrate an understanding of the budgeting process and its role in the management of organisations3. Prepare budgets and forecasts for management purposes4. Use costing information for business planning and control5. Apply the principles and procedures involved in managing working capital6. Evaluate the performance of an organisation7. Prepare reports to support management decision making8. Describe types of organisational structures including concepts for authority delegation and control.
(1) ACCT222 or ACIS222; and (2) ACCT103 or ACIS103
ACIS332, AFIS332, AFIS322, AFIS522
Neil Crombie
Beverley Lord
Brooks, Albie. , Eldenburg, Leslie; Management accounting ; 2nd ed; John Wiley & Sons, 2011 (This text or the earlier edition was your ACCT222 textbook. It provides essential technical support for many of the problems and cases assigned. It is available from the Central Library).
Library portalCourse Outline 2016 Outline Learn
Domestic fee $759.00
International fee $3,125.00
* All fees are inclusive of NZ GST or any equivalent overseas tax, and do not include any programme level discount or additional course-related expenses.
For further information see Department of Accounting and Information Systems .